Tribunal held that the assessee and the co-owner had paid Rs. 30 lakhs only in the assessment year under appeal. The share of the assessee with the stamp charges came to Rs. 15,67,500 which was below the amount of Rs. 18 lakhs accepted as source of income from agricultural activity by the Assessing Officer. Thus, there was no justification for the Assessing Officer to make any addition against the assessee. (AY. 2010-11)